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001-es BibID:	BIBFORM052291
Első szerző:	Becsky-Nagy Patrícia (közgazdász)
Cím:	Growth and Venture Capital Investment Potential for University Spin-offs in Hungary / Becsky-Nagy, Patrícia
Dátum:	2013
ISSN:	1789-221X
Megjegyzések:	Venture backed spin-offs represent a low proportion of companies, even of innovative companies. The research question was, whether these companies have an important role in innovation and economic growth. I present the most important indicators of innovation in connection with entrepreneurship, the measures of start-ups, mainly the high-tech ones. I describe the position of venture capital industry nowadays, detailing the classical venture capital investments, targeting high-growth potential small firms, even university spin-offs. The study presents the results of a survey made as a counterpart of an academic research team, examining spin-offs, entrepreneurs and technology transfer in the most important Hungarian universities. I found that the most important obstacles of venture capital investments in high-tech spin-offs are the information gap between demand and supply side, the lack of entrepreneurs' willingness to give up freedom in decision making, despite of low managerial skills. The low quality of financial environment is also an obstacle of the segment.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény hazai lapban venture capital spin-off
Megjelenés:	Apstract. - 4-5 : 7 (2013), p. 9-20. -
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001-es BibID:	BIBFORM098137
Első szerző:	Lakatos Vilmos (közgazdász)
Cím:	Establishment of the Customer Perspective of the Balanced Scorecard System at Sports Enterprises Through the Example of a Hungarian Football Club / Lakatos Vilmos, Erdey László, Szűcs Norbert, Rózsa Attila, Nagy Adrián
Dátum:	2019
ISSN:	1789-221X 1789-7874
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban folyóiratcikk performance measurement index system Balanced Scorecard decision support
Megjelenés:	Apstract. - 13 : 1-2 (2019), p. 5-16. -
További szerzők:	Erdey László (1971-) (közgazdász) Szűcs Norbert Rózsa Attila (1973-) (agrármérnök, szakközgazdász) Nagy Adrián Szilárd (1975-) (gazdasági agrármérnök)
Pályázati támogatás:	EFOP-3.6.2-16-2017-00003 EFOP
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001-es BibID:	BIBFORM071420
Első szerző:	Miskolczi Panna (alkalmazott matematikus, matematika tanár)
Cím:	Note on simple and logarithmic return / Miskolczi Panna
Dátum:	2017
ISSN:	1789-221X 1789-7874
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény hazai lapban
Megjelenés:	Apstract 11 : 1-2 (2017), p. 127-136. -
Internet cím:	DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM116597
Első szerző:	Posta László (agrárökonómus)
Cím:	The place of amortization among costs, as well as effect of different depreciation calculation methods on management from business economic and financial view of point / László Posta, Imre Túróczi, Ibolya Szentesi
Dátum:	2023
ISSN:	1789-221X 1789-7874
Megjegyzések:	Due to the accelerated inflation in the past year, the attention focused on the risk of replacement of assets. It is a well-known fact that after the wear and tear of the fixed assets, their replacement is a serious task for the companies. During the functioning, the fixed asset provides resources (financial) on two branches, respectively it will pay off. One direction is the amortization, which reduces the profit as a cost, but does not involve (cash flow) expenses. The other direction of return is the profit, which provides the necessary amount for the development after having payed the taxes. The source of the profit sector increases in value in the event of an increase in inflation, since the source of amortization continuously generated during the period of operation has been devaluing by the end of the functioning period. In our article, we try to present the place of amortization (depreciation) among costs, based on several aspects. After that, we will present the different description methods based on their characteristics, giving priority to what their use means for the entrepreneur. We support this with the help of model calculations. We present what mean the amortization accounting methods assuming that management is without inflation or between inflationary conditions. Based on this, we try to formulate proposals on how state intervention how could help businesses in inflationary economic conditions beyond that it would be more permissive in the choice of description method. Following the business economics approach to the question, we will examine the effect of amortization on tax base and the income, taking into consideration financial and accounting aspects. Considering that the use of the fixed assets and thus the expected return period takes several years, we must attention to the careful planning of the amount of replacement costs. When determining the required capital value, we cannot ignore the time factor, the time value of money. The required value of capital accumulation supplementing amortization per period is determined using the annuity method. In our article, we demonstrate what kind of loss inflation causes and to what extent it is necessary to create a source from the generated profit. Dealing with the topic can be considered relevant for two reasons: on the one hand, it is justified by the high inflation experienced in 2022-2023, and, on the other hand, we are missing taking into consideration the time value of money in the Hungarian accounting and planning system.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban folyóiratcikk costs, amortization, amortization methods, time value of money
Megjelenés:	Apstract. - "Accepted by Publisher" : - (2023), p. 126-131. -
További szerzők:	Túróczi Imre (1960-) (közgazdász) Szentesi Ibolya (1968-) (közgazdász)
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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